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FAKTOR-FAKTOR PENGUNGKAPAN CSR DISCLOSURE (Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2015-2017)

Jurnal Ilmiah Riset Akuntansi

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Title FAKTOR-FAKTOR PENGUNGKAPAN CSR DISCLOSURE (Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2015-2017)
 
Creator Abidin, Zainal
Diana, Nur
Afifudin, Afifudin
 
Description ABSTRACTThis research aims to determine the effect of debt, profitability, and environmental responsibility on Corporate Social Responsibility (CSR) Disclosure. The type of research used is quantitative. This research uses a purposive sampling technique. The population used in This research is 139 companies and based on criteria that have been determined for three years, resulting in 72 company samples for the period 2015-2017. analysis in This research is using multiple linear regression models with SPSS analysis tools. The results of This research indicate that the debt variable has a negative effect on Corporate Social Responsibility (CSR) Disclosure. Profitability and environmental responsibility variables have a positive and significant effect on Corporate Social Responsibility (CSR) Disclosure. Research can provide additional knowledge in the future, and can be used as a reference in making investment decisions.Keywords: Debt, Profitability, Environmental Responsibility, Corporate Social Responsibility
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/4248
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4248/3790
 
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